These days, like every year, Rai sends bulletins to Italian homes to pay the license fee. The bill for 2015 is 113,50 euros and the payment deadline is January 31st, but it is easy to predict that this time too many taxpayers will not put a hand in their wallets. The fee is in fact one of the taxes with the highest rate of evasion (about 30%), as well as one of the most contested by citizens. However, there are some (few) categories that can afford to do not pay the fee without running the risk of penalties. Here they are:
EXEMPTION FOR THE ELDERLY
A 2007 law establishes that those who have turned 75 by the deadline for paying the fee can enjoy the exemption if they do not live together "with other subjects other than their spouse who have their own income" and have a family income "not exceeding at 516,46 euros for thirteen months”, or 6.713,98 euros per year.
To determine the income, the following items must be excluded from the calculation:
– income exempt from Irpef (for example war pensions, Inail annuities, pensions paid to disabled civilians);
– income from the main residence and related appurtenances;
– severance pay and related advances;
– other income subject to separate taxation.
The application for exemption for the years from 2008 to 2015 must be presented using the self-declaration form, available on the website of the Revenue Agency or at the local or territorial offices of the same Agency, as well as at the branches of the regional offices of Rai. The application must be delivered to the territorial offices of the Revenue Agency or sent by registered mail to the following address: Revenue Agency, Provincial Directorate I of Turin, Turin Territorial Office 1, Sportello SAT, Post Office Box 22, 10121 – Turin (To) .
All interested taxpayers can request assistance and information on how to complete the return by calling 848.800.444 or at the Agency's offices. The “Risponde Rai” call center is also available at number 199.123.000.
To be entitled to the annual exemption for 2015, you must have turned 75 by 31/01/15. Those who intend to use the benefit for the first time in the second half of the year must have reached the minimum age threshold by 31/07/15. In subsequent years, taxpayers can continue to benefit from the relief without submitting new returns, but if the requirements for the exemption were no longer met, the payment obligation would be re-established.
Lastly, it should be remembered that the law provides for an administrative fine "of an amount between Euro 500 and Euro 2.000 for each annuity processed", which is added to the rent due and accrued interest.
OTHER CASES OF EXEMPTION
– Military of the Italian Armed Forces
The exemption is provided only for military hospitals, soldier's homes and military meeting rooms of the Armed Forces. Possession of the television in private accommodation, even if located within military structures, does not exempt you from paying the license fee.
– Soldiers of foreign citizenship belonging to the NATO forces
For soldiers of foreign citizenship belonging to the NATO armed forces stationed in Italy, it is possible to take advantage of the exemption by writing to the SAT Sportello Abbonamenti TV, attaching a declaration from the Command on which the interested party depends or a self-certification attesting to belonging to the Forces NATO armies.
– Diplomatic and consular agents
Foreign diplomatic and consular agents accredited in Italy are exempt from the obligation to pay the TV license provided that our diplomatic representatives also enjoy equal treatment in the country they represent.
– TV dealers and repairers
Firms engaged in the repair or marketing of radio-television reception equipment are exempt from paying the fee.
WHAT HAPPENS TO THOSE WHO EVADE THE RAI FEE?
The fines in case of evasion can reach almost 620 euros. On the other hand, those who renew their season ticket beyond the legal terms must pay the fee using a payment slip of c/c 1107 made out to “AG. REVENUE DP. I OFF. TERR. TO 1 SAT RECOVERY OF TV SUBSCRIPTION FEES”.
In the event of a delay of less than thirty days, an administrative fine equal to 1/12 of the amount of the fee for each semester (4,47 euros) is due. If, on the other hand, the delay is more than one month, the penalty amounts to 1/6 of the fee for each semester (8,94 euros). Finally, in the event that the delay exceeds six months, interest on arrears equal to 1% is added for each completed six months. These surcharges must be paid into postal current account no. 104109 in the name of “AG. REVENUE DP. I OFF. TERR. TO 1 SAT SANZ. ADMINISTRATION, INTEREST AND EXPENSES”.
